Cassia

Legal name: Elim Homes Inc

Nonprofit profile at a glance

EIN
411539761
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Edina, MN, US
Phone
952-855-5000
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$55,428,611
Expenses
$51,547,491
Assets
$46,355,228
Liabilities
$13,757,600

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • ROBERT DAHL (PRESIDENT/CEO)
  • JEFFREY DAGEN (VICE PRESIDENT THERAPY SERVICES)

Highest reported compensation

  • ROBERT DAHL (PRESIDENT/CEO): $822,196 total reported compensation
  • KATHY YOUNGQUIST (CHIEF FINANCIAL OFFICER): $584,006 total reported compensation
  • MATTHEW KERN (CHIEF OPERATING OFFICER): $487,527 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Serving all by following One.

What it reported doing in 2024

Elim homes, inc. Operates a therapy division (progressive rehabilitation options) that provides physical, occupational and speech therapy to related organizations and other organizations located in Minnesota, North Dakota and Iowa.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 67
  • Accountability: 100
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 10.7%; rating input score 11; 6th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 13th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 18th percentile among comparable filings

Details

  • What they do: 9 programs and campaigns described on the official site · 6 operating locations identified
  • Where the money goes: 80.4% of revenue deployed · 86.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $44.5M in reported program spending
  • Leadership: top reported pay $822K · 18 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $2.3M reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 40 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 11/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.